Need help with finding where to put the charitable Contributions. and how much. I am guessing 27b but i cant get the right number.

Scott Butterfield is self-employed as a CPA. He uses the cash method of accounting, and his Social Security number is 644-47-7833. His principal business code is 541211. Scott's CPA practice is located at 678 Third Street, Riverside, CA 92860. Scott's income statement for the year shows the following:

Scott also mentioned the following:

• The expenses for dues and subscriptions were his country club membership dues for the year.
• $400 of the charitable contributions were made to a political action committee.
• Scott does not generate income from the sale of goods and therefore does not record supplies and wages as part of cost of goods sold.
• Scott placed a business auto in service on January 1, 2019 and drove it 4,000 miles for business (equally over the course of the year), 3,250 miles for commuting, and 4,500 miles for non-business purposes. No business expenses for the car are included above. Scott wishes to use the standard mileage method. His wife has a car for personal use.
• Meals and Entertainment expense includes $2,500 related to golf greens fees for entertaining clients, $1,000 for business meals provided by restaurants, and $900 for the bagels and doughnuts once a month for all employees.

28 Total expenses before expenses for business use of home. Add lines 8 through 27 30 Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method. See instructions. Simplified method filers only: Enter the total square footage of (a) your home: and (b) the part of your home used for business: Use the Simplified Method Worksheet in the instructions to figure the amount to enter on line 30 31 Net profit or (loss). Subtract line 30 from line 29. - If a profit, enter on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. - If a loss, you must go to line 32 . 32 If you have a loss, check the box that describes your investment in this activity. See instructions. - If you checked 32a, enter the loss on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. - If you checked 32b, you must attach Form 6198. Your loss may be limited. 32a All investment is at risk. 32b Some investment is not at risk. For Paperwork Reduction Act Notice, see the separate instructions. Sat. No. 11334P Schedule C (Form 1040) 2022 Schedule C (Form 1040) 2022 Page 2 OPERATING EXPENSES \begin{tabular}{lr} Advertising and Promotion & 250 \\ Business Licenses and Permits & 300 \\ Charitable Contributions & 400 \\ Continuing Education & 500 \\ Dues and Subscriptions & 2,800 \\ Insurance & 900 \\ Meals and Entertainment & 4,400 \\ Office Expense & 200 \\ Postage and Delivery & 100 \\ Printing and Reproduction & 50 \\ Office Rent & 12,000 \\ Travel & 900 \\ Utilities & 3,000 \\ TOTAL OPERATING EXPENSES & 25,800 \\ \cline { 2 - 2 } & \\ NET INCOME (LOSS) & $70,100 \\ \hline \hline \end{tabular} 3502502753003,5008755,5001505010014,0008652,97829,193$70,814 5 Gross profit. Subtract line 4 from line 3 6 Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) ....... 7 Gross income. Add lines 5 and 6 \begin{tabular}{|l|l|} \hline 5 & 135,300 \\ \hline 6 & \\ \hline 7 & 135,300 \\ \hline \end{tabular} Part II Expenses. Enter expenses for business use of your home only on line 30. 8 Advertising ............. 9 Car and truck expenses (see instructions) .......... 10 Commissions and fees ....... 11 Contract labor (see instructions) 12 Depletion............ 13 Depreciation and section 179 expense deduction (not included in Part III) (see instructions) 14 Employee benefit programs (other than on line 19) ...... 15 Insurance (other than health) 16 Interest (see instructions): a Mortgage (paid to banks, etc.) b Other 17 Legal and professional services \begin{tabular}{|c|r|} \hline 8 & 250 \\ \hline 9 & \\ \hline 10 & \\ \hline 11 & \\ \hline 12 & \\ \hline & \\ \hline 13 & \\ \hline 14 & \\ \hline 15 & \\ \hline & \\ \hline 16a & \\ \hline 16b & \\ \hline 17 & \\ \hline \end{tabular} 18 Office expense (see instructions) ...... 19 Pension and profit-sharing plans ..... 20 Rent or lease (see instructions): a Vehicles, machinery, and equipment... b Other business property 21 Repairs and maintenance......... 22 Supplies (not included in Part III) .... 23 Taxes and licenses ............ 24 Travel and meals: a Travel b Deductible meals (see instructions) ........... 26 Wages (less employment credits) ..... 27a Other expenses (from line 48)...... b \begin{tabular}{|c|r|} \hline 18 & 300 \\ \hline 19 & \\ \hline 20a & \\ \hline 20b & 12,000 \\ \hline 21 & \\ \hline 22 & 1,302 \\ \hline 23 & 3,398 \\ \hline 24a & \\ \hline 24 & 900 \\ \hline 25 & 1,450 \\ \hline 25 & 3,000 \\ \hline 26 & 35,000 \\ \hline 27a & \\ \hline 27b & \\ \hline \end{tabular}